Search

Cyber attacks are having a significant impact on both UK citizens and the economy.

The concept of what constitutes a trade is a fundamental question in UK tax law, forming the basis of many disputes between taxpayers and HMRC since tax was first levied on profits.

Partial exemption is one of the trickiest and most misunderstood areas of VAT. It governs how much VAT a business can recover and sits at the crossroads of compliance and complexity.

After months of speculation, the UK government’s much-trailed Budget was finally delivered at the end of November.

In December, the ATT and CIOT joined with other legal, trust and accountancy bodies to express concerns to HMRC about the lack of awareness of new requirements to register trusts and other entities

Dame Meg Hillier moved from chairing the Public Accounts Committee in the last Parliament to chairing the Treasury Committee in this Parliament.

The CIOT and ATT have provided briefings for the Committee of Whole House on the first eight clauses of the Finance (No 2) Bill 2025-26.

The year 2025 was one of tough fiscal choices and global disruption. In the UK, the Budget was the most obvious focal point – and one of the most anticipated in recent years.

Since the Budget, there has been much debate over whether Rachel Reeves and the Labour government have breached their manifesto pledge not to raise income tax.

When VAT replaced purchase tax in 1973, following the UK’s entry into what was then known as the European Economic Community (the forerunner of the European Union), we were assured that it woul